Impartial appraisal review boards are central to due process for Texas property owners concerned with their assessed value or other issues related to their property taxes. However, the process for hiring, paying and supervising appraisal review board members appears to be fundamentally flawed.

Circumstances can make independent behavior difficult for the most honorable person. The issue being addresses here is not the honor and integrity of appraisal review board (ARB) members. It is to address the system for hiring, paying and supervising ARB members.

Consider the following example. Suppose the referees for NFL football games were hired, paid and supervised by the local team for each city (They only act as referee for home games for the local team which hired them). NFL rules require the referees to be independent and impartial. Referees are hired for 2-year terms. The local team decides every two years whether or not to renew their service. Would it be reasonable to expect referees to be impartial and independent? Is it reasonable to as a person to be impartial under these circumstances?

The above example for referees is identical to the circumstances for hiring, paying and supervising ARB members. Appraisal review board members are hired by the board members are hired by the board of directors for the appraisal district. They serve for 2-year terms. There is a check and balance for appraisal review board members who consistently rule favorably from the property owner's perspective. There is not check and balance with regard to appraisal review board members who consistently favor the appraisal district. Appraisal review board members are well aware of the review, which occurs every two years. Their employment can be continued (or not) every 2 years in the sole discretion of the appraisal districts board of directors.

ARB members are paid by the appraisal district. They are typically supervised by appraisal district staff. Appraisal district staff supervising the appraisal review board members effectively excludes the probability of appraisal review boards members. If you had to vote on promoting you supervisor of his adversary could you be completely impartial. The flaw in the process is not the people. It is the process for hiring, paying and supervising them.

Proposed discussion topics:

1. Is Texas law unreasonable to ask ARB members to be impartial when they are hired, paid and supervised by the appraisal district?
2. What alternative do you propose?
3. What has your experience been with appeals at the Waller County Appraisal Review Board?

 

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